According to Patrick Boyland of the Athletic, Everton had started planning for the summer transfer window before the full extent of the coronavirus halted their plans.
Carlo Ancelotti feels that a number of positions need strengthening in the summer including central defence, central midfield and right-wing. The Italian is also concerned with the right-back situation and has held discussions over the futures of Djibril Sidibe and Jonjoe Kenny.
He adds that Everton are looking to cut the wage bill and reduce squad numbers.
Boyland has provided an update on Gabriel.